CO

Colorado DTC compliance

Registration, tax, and operational requirements for shipping wine direct-to-consumer in Colorado. Every rule traces to a primary source.

Permitted

DTC wine shipping is permitted in Colorado today.

Statute

“The holder of a winery direct shipper's permit may sell and deliver wine that is produced or bottled by the permittee to a personal consumer located in Colorado.”

https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-44.pdf

Compliance reference

  • Sales tax collected by

    Single source

    Shipper

  • Permit expiration anchor

    Single source

    Anniversary

  • Reporting frequency

    Cross-source verified

    Monthly

  • Permit required

    Cross-source verified

    Yes

  • Permit fee

    Single source

    $100

  • Common carrier delivery allowed

    Single source

    Yes

  • Permit term

    Single source

    1 year

  • Reporting frequency threshold (gallons)

    Single source

    0

  • Age verification required

    Cross-source verified

    Yes

  • Volume limit basis

    Preliminary

    Per winery per year

  • Excise tax collected by

    Preliminary

    Shipper

  • Direct shipping allowed

    Preliminary

    Yes

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

    This CO reference text was published 2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields. It returns once the source is re-pulled and re-graded.

Sales-tax rate

Base state sales-tax rate

Single source

2.9%

From a single authority — not yet independently corroborated.

Rate facts

Bond amount (maximum)
—
Bond amount (minimum)
—
Bond basis formula
—
Bond required
No
Excise rate by alcohol class
ABV bands withheld pending source verification
Excise rate basis
Per liter
Excise rate per unit
$0.0733
Federal basic permit required
Yes
Franchise tax required
—
Litter tax required
—
Monthly zero-sales report required
Yes
Economic nexus threshold
$100,000
Permit application form
—
Permit application URL
—
Product registration required
No
Maximum local sales-tax add-on
—
State sales-tax rate
2.9%
Single local use-tax rate option
—

Primary sources

3